Foreign
Taxes for Foreign Residents
Guide for foreign nationals on tax obligations, residence permits and the Digital Nomad visa in Montenegro. 183-day rule, DTAA treaties.
40+ days (full procedure)
Depends on status
6 steps
Procedure
A tax resident is a person who stays in Montenegro for 183+ days in a calendar year or has their centre of life/economic interests here. Residents are taxed on worldwide income; non-residents only on income from Montenegro.
Taxpayer
PassportProof of stay
Required Documents
- Passport (valid at least 6 months)
- Health insurance with coverage for Montenegro
- Criminal record certificate (apostilled)
- Proof of accommodation in Montenegro
- Proof of means of subsistence
- Proof of income (for DN visa: min 3x average salary)
Legal Basis
- Law on Personal Income Tax (Zakon o porezu na dohodak fizičkih lica)
- Law on Foreigners (Zakon o strancima)
- Double Taxation Avoidance Agreements (40+ countries)
- Law on Employment of Foreigners (Zakon o zapošljavanju i radu stranaca)
Competent Institutions
- Tax Administration of Montenegro
Tax status and filing
- MUP — Ministry of Interior
Residence permits
- Employment Agency
Work permits
- Digital Nomad portal
DN visa application
- eUprava
Electronic applications
Taxation by status
| Status | Taxation | Income tax |
|---|---|---|
| Resident | Worldwide income | 0/9/15% + surtax |
| Non-resident | Montenegro-sourced income only | 0/9/15% + surtax |
| Digital Nomad (visa) | No taxation of foreign income | N/A |
Additional notes
Montenegro has DTAA agreements with 40+ countries (Russia, Serbia, BiH, Croatia, Germany, Austria, Italy, France, UK, Turkey, China, UAE, Qatar). These agreements can reduce or eliminate withholding tax on dividends, interest and royalties.